Mairéad Farrell (Galway West, Sinn Fein)
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186. To ask the Minister for Finance the number of individual taxpayers who claimed tax relief on postgraduate fees in the years 2022 and 2023; the value of refunds in both years, in tabular form; and if he will make a statement on the matter. [28259/24]

Jack Chambers (Dublin West, Fianna Fail)
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I am advised by Revenue that the annual cost of the tax relief on approved training courses or third level education fees is set out in the Costs of Tax Expenditures publication, which is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx (see ‘Approved Training Courses/Third Level Education Fees’).

The information included in the statistics, at present is for 2004 to 2021. Tax returns for 2022 were filed in late 2023 and the data from these are now being processed and statistics will be updated over the coming months at the above link.

I am further advised by Revenue that it is not possible to separately identify the data in relation to postgraduate fees only, as the claim for relief on fees does not require the taxpayer to provide this information separately from undergraduate or other qualifying fees.

I am also advised by Revenue that this data is only available in respect of taxpayer units rather than individuals as tax liabilities are assessed on a taxpayer unit basis. A taxpayer unit can consist of two individuals in cases where a couple who are married or in a civil partnership elect to be jointly assessed.